David Piercey

Education

PhD, University of Illinois at Urbana-Champaign, 2006 M.Acc., Brigham Young University, 1999 BS, Brigham Young University, 1999

Academic Appointments

John F. Kennedy Endowed Professor of Accounting, University of Massachusetts, Amherst, 2018 - Present Professor of Accounting, University of Massachusetts Amherst, 8/2016-Present Associate Professor of Accounting, University of Massachusetts Amherst, 9/2012-7/2016 Assistant Professor of Accounting, University of Massachusetts Amherst, 9/2006-8/2012

Research Interests

• Effects of Accounting Regulations
• Accounting Disclosure Format and Quality
• Auditor Independence
• Auditor Reputation
• Audit Quality

Teaching Interests

• Financial Accounting
• Financial Statement Auditing
• Behavioral and Experimental Research Methods
• Doctoral Dissertation Advising

Recent Honors & Awards

Editor, Accounting, Organizations and Society, 2018-Present Editor, Auditing: A Journal of Practice & Theory, 2017-2018 Editorial Board Member, Behavioral Research in Accounting, 2014-2020 Editorial Board Member, Auditing: A Journal of Practice & Theory, 2014-2017 College Researcher of the Year Award, Isenberg School of Management, 2015

Selected Publications

“Does an Audit Judgment Rule Increase or Decrease Auditors’ Use of Innovative Audit Procedures?” with Y. J. Kang and A. Trotman. Contemporary Accounting Research, forthcoming, in press.

"Custom Contrast Testing: Current Trends and a New Approach,” with R. Guggenmos and C. Agoglia. The Accounting Review, September 2018, Vol. 94 No. 5: 223-244.

"The Relative Effectiveness of Simultaneous versus Sequential Negotiation Strategies in Auditor-Client Negotiations," with S. Perreault and T. Kida. Contemporary Accounting Research, Summer 2017, Vol. 34 No. 2: p. 1048-1070.

“The Effects of Auditor Rotation, Professional Skepticism, and Interactions with Managers on Audit Quality,” with K. Bowlin and J. Hobson, The Accounting Review, July 2015, Vol. 90 No. 4: p. 1363-1393.

"Managing Audits to Manage Earnings: The Impact of Diversions on an Auditor's Detection of Earnings Management," with B. Luippold, T. Kida, and J. Smith, Accounting, Organizations and Society, 2015, Vol. 41:p. 39-54.

"Unintended Consequences of Lowering Disclosure Thresholds," with K. Fanning and C. Agoglia, The Accounting Review, January 2015, Vol. 90 No. 1: p. 301-320.